What Goes on a Kentucky Pay Stub
Kentucky stubs open with gross pay and hours, then federal income tax withholding, Social Security at 6.2 percent up to the $184,500 wage base, and Medicare at 1.45 percent. The federal block looks the same in Louisville, Lexington, and Bowling Green.
The Kentucky line is a flat 3.5 percent of Kentucky taxable income for 2026, continuing the state's scheduled rate reductions. Kentucky has no local income tax on wages. The Kentucky Paycheck Calculator shows the flat rate across salary levels.
Kentucky Withholding Rules: Form K-4
Kentucky employees complete Form K-4, the Employee's Withholding Exemption Certificate, when hired. It records exemptions that reduce taxable wages before the flat rate applies.
Kentucky has been cutting its flat rate on a trigger schedule as revenue targets are met, so the 3.5 percent figure reflects years of reductions. Keep the K-4 current after household changes so withholding tracks your real liability.
How Often Kentucky Employers Have to Pay You
Kentucky requires wages to be paid at least semimonthly, on regular paydays designated in advance. Biweekly and semimonthly are the standard patterns statewide.
The paydays must be regular and communicated. Kentucky's semimonthly floor keeps the gap between checks short for hourly workers.
Kentucky Final Paycheck Timing
Kentucky requires final wages to be paid by the next regular payday or within 14 days after separation, whichever date is later. That gives employers a bit more room than the next-payday states.
The rule covers both quits and terminations. Accrued vacation is owed only if the employer's policy provides for payout, so check the handbook before your last day.
Does Kentucky Require Itemized Pay Stubs?
Yes. Kentucky law requires employers to furnish a statement showing hours worked, the rate of pay, gross wages, and deductions. The statement must give you enough detail to verify every line.
Electronic stubs are common and acceptable when employees can access them. If your stub arrives without the required detail, request a compliant statement from payroll.
Worked Example: a $54,000 Salary in Louisville
Take a single filer in Louisville earning $54,000 a year, paid biweekly with no pre-tax benefits. The flat 3.5 percent Kentucky line is simple to verify.
| Item | Per paycheck |
| Gross pay (biweekly) | $2,076.92 |
| Federal income tax | ~$165.52 |
| Social Security (6.2%) | $128.77 |
| Medicare (1.45%) | $30.12 |
| Kentucky state tax | ~$68.71 |
| Net pay | ~$1,683.81 |
Those "~" marks matter: your real stub shifts with pre-tax benefits, filing status, and any extra withholding you requested. Use the generator above with your own numbers for a stub that matches your situation.
Frequently Asked Questions
What is Kentucky's income tax withholding rate in 2026?
A flat 3.5 percent. Kentucky has been reducing its flat rate on a statutory schedule as revenue conditions are met.
What is the Kentucky withholding form?
Form K-4, the Employee's Withholding Exemption Certificate. You file it with your employer when hired.
Does Kentucky require itemized pay stubs?
Yes. Employers must furnish a statement of hours worked, pay rate, gross wages, and deductions.
When is my final paycheck due in Kentucky?
By the next regular payday or within 14 days after separation, whichever is later, for both quits and terminations.
Does Kentucky have a local income tax?
Kentucky does not impose a local income tax on wages at the city or county level, so your stub shows a single state line.
Related Tools
Try the main Pay Stub Generator for the national version, or the Kentucky Paycheck Calculator for take-home estimates. Nearby states have their own pages: the Indiana Pay Stub Generator, the Illinois Pay Stub Generator, and the Missouri Pay Stub Generator.
Sources: Kentucky Department of Revenue, Kentucky Labor Cabinet. Figures reviewed for 2026. This generator provides an estimate for planning purposes and is not tax or legal advice.